The Analysis of Tax Avoidance Determinanton The Property and Real Estate Companies

Jurnal Dinamika Akuntansi

Turyatini Turyatini¹ 

[1] PT Chimarder Jl Tamansiswa Sekaran Gunungpati Semarang 50229, Indonesia;

关键词: tax avoidance;    leverage;    company size;    sales growth;   

DOI  :  10.15294/jda.v9i2.10385

来源: DOAJ

【 摘 要 】

The tax authorities had found some modus that done by developers on property tax avoidance and supported by potential loss of tax income from property and real estate sector at 2012-2015. This phenomenon show that tax avoidance still practiced by most of property and real estate companies, so that its became the target of intensive monitoring by the tax authorities. The aim of this research is to analyze the effect of leverage, company size, sales growth, institutional ownership, and independent commissioners on tax avoidance in property and real estate companies The population of this research is real estate property company which number 47 companies and the sample is 18 companies is done by using purposive sampling method. The instrument used to analyze the hypothesis is multiple linear regression. The results show that leverage and company size have significant effect on tax avoidance. Sales growth, institutional ownership and independent commissioners do not have significant effect on tax avoidance.

【 授权许可】

Unknown